X Company had the following inventory balances for 2017:

	Direct Materials	Work in Process	Finished Goods
January 1	$14,404	$12,894	$16,122
December 31	$15,744	$12,894	$14,478

The following additional information was available for 2017:

Direct materials costing $68,709 were purchased.

Direct labor cost was $20,140.

Overhead of $47,969 was allocated to products.

Selling and administrative costs were $32,935.

Sales were $411,366.

What was Cost of Goods Sold for the year?